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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Evidence required to make statutory payments decisions: Additional statutory paternity pay

ASPP was abolished from 5 April 2015 however employees who qualified before this date continued to receive ASPP until December 2015.

Before making a decision about Additional Statutory Paternity Pay (ASPP) or whether an employer is entitled to recover any part of ASPP paid to employees and National Insurance contributions compensation under the small employers relief scheme (SER), evidence and representations must be collected from both parties to make a decision.

There may be conflicting evidence or interpretations of events by the employer and employee. Before the decision can be given the evidence must be considered objectively. Evidence must be collected from both parties. Depending upon the nature of the dispute, the evidence may include that listed at DANSP26600 as well as a selection of the following

  • details about employment
  • periods of employment to demonstrate that the person claiming ASPP has been employed long enough and remains in the same employment with the same employer into the week before ASPP is to begin, see SPM150200;
  • earnings to demonstrate that their earnings are high enough, see SPM171000;
  • in the case of birth - facts that show that the mother satisfies her conditions, see SPM120200;
  • in the case of adoption - the facts show that the adopter satisfied their conditions, see SPM130200  and SPM150500;
  • declaration of entitlement completed and given to employer; see SPM150600, SPM130500, SPM150400, SPM150500.

The decision maker will have to decide what evidence is required based on the nature of the dispute. They will have to establish all relevant facts and where possible obtain documents and/or extracts from relevant records to substantiate those facts.